The Examination of the Perception of Public Finance Department Students Through Metaphor Analysis Method

Simla Güzel; Özge Alev Sönmez Çalış

Makale detayları

The Examination of the Perception of Public Finance Department Students Through Metaphor Analysis Method

Yazarlar:

Simla Güzel | Özge Alev Sönmez Çalış

Yayıncı:

Bursa Uludağ University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi:

International Journal of Social Inquiry Vol.17 Issue 3, pp.617-635

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001334576

pISSN:

1307-8364

Anahtar kelimeler:

Özet:

 Since taxes are the states primary source of income, voluntary compliance by taxpayers is crucial for efficient public services and reduced tax collection costs. Many economic and social factors are effective in ensuring voluntary tax compliance of taxpayers. However, as the perspective on tax compliance has changed over time, it has become essential to understand individuals mental processes and implement policies accordingly. In this study, the metaphor analysis method, which provides insights into how individuals perceive concepts, was employed to examine the perspectives of students studying in the Department of Public Finance at Tekirdağ Namık Kemal Universitys Faculty of Economics and Administrative Sciences. An open-ended statement, Tax is like... because..., was posed to the students, and their views on taxation were analyzed. The MAXQDA program was used for analysis. According to the responses, 63 metaphors were identified from 128 statements, and these metaphors were divided into six conceptual categories. The category with the highest number of metaphors related to taxes in terms of vital values, while the category with the fewest metaphors pertained to taxes in terms of services.

 Since taxes are the states primary source of income, voluntary compliance by taxpayers is crucial for efficient public services and reduced tax collection costs. Many economic and social factors are effective in ensuring voluntary tax compliance of taxpayers. However, as the perspective on tax compliance has changed over time, it has become essential to understand individuals mental processes and implement policies accordingly. In this study, the metaphor analysis method, which provides insights into how individuals perceive concepts, was employed to examine the perspectives of students studying in the Department of Public Finance at Tekirdağ Namık Kemal Universitys Faculty of Economics and Administrative Sciences. An open-ended statement, Tax is like... because..., was posed to the students, and their views on taxation were analyzed. The MAXQDA program was used for analysis. According to the responses, 63 metaphors were identified from 128 statements, and these metaphors were divided into six conceptual categories. The category with the highest number of metaphors related to taxes in terms of vital values, while the category with the fewest metaphors pertained to taxes in terms of services.

 Since taxes are the states primary source of income, voluntary compliance by taxpayers is crucial for efficient public services and reduced tax collection costs. Many economic and social factors are effective in ensuring voluntary tax compliance of taxpayers. However, as the perspective on tax compliance has changed over time, it has become essential to understand individuals mental processes and implement policies accordingly. In this study, the metaphor analysis method, which provides insights into how individuals perceive concepts, was employed to examine the perspectives of students studying in the Department of Public Finance at Tekirdağ Namık Kemal Universitys Faculty of Economics and Administrative Sciences. An open-ended statement, Tax is like... because..., was posed to the students, and their views on taxation were analyzed. The MAXQDA program was used for analysis. According to the responses, 63 metaphors were identified from 128 statements, and these metaphors were divided into six conceptual categories. The category with the highest number of metaphors related to taxes in terms of vital values, while the category with the fewest metaphors pertained to taxes in terms of services.

 Devletin en önemli gelir türü olan vergilerin mükellefler tarafından gönüllü uyum sağlanarak ödenmesi vergi maliyetlerini düşürerek kamu hizmetlerinde etkinlik sağlanması açısından önem taşımaktadır. Mükelleflerin vergiye gönüllü uyumunun sağlanmasında ekonomik ve sosyal pek çok faktör etkili olmaktadır. Ancak vergiye uyuma olan bakışın zaman içerisinde değişmesiyle, bireylerin zihinsel süreçlerini anlayarak buna yönelik politikalar uygulanması önem kazanmıştır. Bu çalışmada bireylerin kavramları nasıl algıladıklarına ilişkin fikir veren metafor analiz yöntemi ile Tekirdağ Namık Kemal Üniversitesi İktisadi ve İdari Bilimler Fakültesi Maliye Bölümünde eğitim gören öğrencilere Vergi. gibidir. Çünkü ... şeklinde açık uçlu bir ifade yöneltilmiş ve öğrencilerin vergiye bakış açıları incelenmiştir. Analizde MAXQDA programı kullanılmıştır. Verilen cevaplara göre 128 ifadeden 63 metafor belirlenmiş ve bu metaforlar altı kavramsal kategoriye ayrılmıştır. Metafor sayısının en fazla olduğu kategori yaşamsal değerler bakımından vergi; en az olduğu kategori ise hizmet bakımından vergi olarak gerçekleşmiştir.

Makale detayları

The Examination of the Perception of Public Finance Department Students Through Metaphor Analysis Method

Yazarlar:

Simla Güzel | Özge Alev Sönmez Çalış

Yayıncı:

Bursa Uludağ University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi:

International Journal of Social Inquiry Vol.17 Issue 3, pp.617-635

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001334576

pISSN:

1307-8364

Tax Perception

Public Finance Department Students

Metaphor AnalysisVergi Algısı

Maliye Bölümü Öğrencileri

Metafor Analizi

Sayı

Makale detayları

The Examination of the Perception of Public Finance Department Students Through Metaphor Analysis Method

Yazarlar: Simla Güzel | Özge Alev Sönmez Çalış

Yayıncı: Bursa Uludağ University

Ana Başlıklar: Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi: International Journal of Social Inquiry Vol.17 Issue 3, pp.617-635

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001334576

pISSN: 1307-8364

Tax Perception

Public Finance Department Students

Metaphor AnalysisVergi Algısı

Maliye Bölümü Öğrencileri

Metafor Analizi

Sayı

Yazarlar:

Simla Güzel | Özge Alev Sönmez Çalış

Yayıncı:

Bursa Uludağ University

Ana Başlıklar:

Kamu Ekonomisi - Vergilendirme ve Gelir

Dergi:

International Journal of Social Inquiry Vol.17 Issue 3, pp.617-635

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001334576

pISSN:

1307-8364